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New York v. Saper, 336 U.S. 328 (1949)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
New York v. Saper, 336 U.S. 328 (1949)
New York v. Saper Argued January 4, 1949 Decided March 7, 1949 * 336 U.S. 328
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Under the Bankruptcy Act of 1898, as amended by the Act of 1926 and the Chandler Act of 1938, tax claims against a bankrupt bear interest only until the date of bankruptcy, not until payment. Pp. 329-341.
168 F.2d 268, 272, affirmed.
In No. 168, the District Court in a bankruptcy proceeding allowed interest on a tax claim of the City of New York to the date of payment. 75 F.Supp. 458. The Court of Appeals reversed. 168 F.2d 268. This Court granted certiorari. 335 U.S. 811. Affirmed, p. 341.
In Nos. 200 and 201, the District Court in a bankruptcy proceeding allowed interest on tax claims of the United States and the New York only to the date of bankruptcy. 73 F.Supp. 685. The Court of Appeals affirmed. 168 F.2d 272. This Court granted certiorari. 335 U.S. 812. Affirmed, p. 341.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," New York v. Saper, 336 U.S. 328 (1949) in 336 U.S. 328 336 U.S. 329. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=9HIQKZ3R99CE1B8.
MLA:
U.S. Supreme Court. "Syllabus." New York v. Saper, 336 U.S. 328 (1949), in 336 U.S. 328, page 336 U.S. 329. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=9HIQKZ3R99CE1B8.
Harvard:
U.S. Supreme Court, 'Syllabus' in New York v. Saper, 336 U.S. 328 (1949). cited in 1949, 336 U.S. 328, pp.336 U.S. 329. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=9HIQKZ3R99CE1B8.
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